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Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,900 of indirect materials and $13,200 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job 301 Job 302

Direct materials 10,900 Direct materials 18,300

Direct labor 8,900 Direct labor 17,700

Factory overhead 5,785 Factory overhead 11,505

Total 25,585 Totals 47,505

Job 303 Job 304

Direct materials 26,000 Direct materials 13,700

Direct labor 16,000 Direct labor 12,300

Factory overhead --------- Factory overhead ---------

CHART OF ACCOUNTSOld School Publishing Inc.General LedgerASSETS

110Cash

121Accounts

Receivable

125Notes Receivable

126Interest Receivable

131Materials

132Work in Process

133Factory Overhead

134Finished Goods

141Supplies

142Prepaid Insurance

143Prepaid Expenses

181Land

191Factory

192Accumulated Depreciation-Factory

LIABILITIES

210Accounts Payable

221Utilities Payable

231Notes Payable

236Interest Payable

241Lease Payable

251Wages Payable

252Consultant Fees Payable

EQUITY

311Common Stock

340Retained Earnings

351Dividends

390Income Summary

REVENUE

410Sales

610Interest Revenue

EXPENSES

510Cost of Goods Sold

520Wages Expense

531Selling Expenses

532Insurance Expense

533Utilities Expense

534Office Supplies Expense

540Administrative Expenses

560Depreciation Expense-Factory

590Miscellaneous Expense

710Interest Expense

a. Record direct materials costs in the work in process account, and indirect materials costs in the factory overhead account.

b. Record direct labor costs in the work in process account, and indirect labor costs in the factory overhead account.

c. Apply factory overhead based on direct labor costs.

d. When a job is completed, it is transferred out of work-in-process and into finished goods.

Journalize the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles.a. Direct and indirect materials used.b. Direct and indirect labor used.c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).d. Completion of Jobs 301 and 302.